The present disclosure relates to a communication method and system for converging a 5 th -Generation (5G) communication system for supporting higher data rates beyond a 4 th -Generation (4G) system with a technology for Internet of Things (IoT). The present disclosure may be applied to intelligent services based on the 5G communication technology and the IoT-related technology, such as smart home, smart building, smart city, smart car, connected car, health care, digital education, smart retail, security and safety services. One embodiment relates to a method and a device for processing an encoded UDC header in a next-generation mobile communication system.